COVID-19 TAX UPDATES IN AFRICA

Click on the Country name below to find out more about the Tax Information required

ALGERIA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: ALGERIA

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

30th

Manual

Electronic

No

Y

Yes – Will notify if any changes

DEADLINE DATE

30th

METHOD

Manual

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

No

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

Y

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

At the end of the containment period established by the public authorities, the following are the main measures undertaken:

  1. employment measure:

Paid leave for at least 50% of staff in public institutions and administrations, as well as the public and private economic sector.

With the exception of:

health personnel regardless of their employer, personnel under the Directorate-General for National Security, personnel under the Directorate-General for Civil Protection, personnel under the Directorate-General for Customs, personnel under the Directorate-General for Prisons, staff of the Directorate-General for National Communications, quality control and fraud prevention staff, staff of the veterinary authority, staff of the plant health authority, staff assigned to hygiene and cleaning duties, staff assigned to surveillance and security duties.

However, the competent authorities responsible for the staff excluded from this measure may authorise exceptional leave for administrative staff.

Pregnant women and women raising children, as well as people with chronic illnesses and those with health vulnerabilities, are given priority for exceptional leave.

Public institutions and administrations may take any measures to encourage telework in compliance with laws and regulations.

  1. CNAS and Social Security measure:

As part of the facilitation measures taken by the Algerian Government during the period of the Covid-19 pandemic to mitigate the effects of this health crisis, the Minister of Labour, Employment and Social Security has asked employers and heads of public and private enterprises to benefit from new exceptional and circumstantial parafiscal measures granted in their favour, as follows:

  • Deferral of thirty (30) days of the employer’s payment terms for the month of April.
  • Deferral of the payment of social security contributions for non-employees by 90 days, legally provided for on 30 June of each year, i.e. until 30 September 2020.
  • To suspend for a period of six (06) months the penalties and late payment increases, starting in April 2020, for the CNAS/CASNOS schemes.
  • With regard to the previous debts of the two CNAS/CASNOS social security schemes: provide for payment schedules determined according to the case and the situation of each company.
  • Payment in advance and in an exceptional manner of annual holidays for workers in the BTPH affiliated to the CACOBATPH, in proportion to the number of months contributed during the period from July 2019 to February 2020.

III. Tax measure:

As part of the implementation of the easing measures adopted by the public authorities to support businesses financially impacted by the current health crisis in the country, taxpayers are informed that the tax authorities have adopted the following measures:

1- DEFERRAL OF TAX RETURNS:

  • Monthly declaration series G n°50: (Taxpayers subject to the real estate regime and liberal professions)

Extension of the subscription period for the Series G50 Monthly Declaration of February and March and for the payment of related duties and taxes, until May 20, 2020.

Accordingly, taxpayers will be required to file three declarations (February-March-April) by the above-mentioned date and to pay the corresponding fees.

However, in the case of taxpayers falling under the Direction des Grandes Entreprises (DGE), the taxpayers will continue to file and pay the taxes owed by tele-declaration and tele-payment.

  • Quarterly declaration series G n°50 ter: (Taxpayers falling under the IFU declaration and payment of the IRG/salaries of the first quarter 2020)

Extension of the subscription deadline for the quarterly declaration series G No. 50 ter (IRG / salaries January-February-March), until 20 May 2020.

  • Annual statement of results (Annual Tax balance sheet)

The deadline for subscribing to the annual statement of income (balance sheet and notes) is extended until 30 June 2020.

For companies falling under the DGE, the deadline for subscribing to the annual statement of results is extended to 31 May 2020.

The deadline for payment of the liquidation balance of the IBS is twenty (20) days from the date of subscription of the annual declaration.

  • Annual Income Tax Return Series G No.1:

The deadline for submitting the annual tax return (IRG/home) is extended until 30 June 2020.

2- RENEWAL OF THE DEFERMENT OF PAYMENT OF THE FIRST

IRG/IBS INSTALMENT:

The deadline for payment of the 1st IRG/IBS instalment is extended until 20 June 2020.

3- PAYMENT SCHEDULES

Taxpayers who find themselves in a difficult financial situation may request a payment schedule for their tax debts.

Likewise, those who already have a payment plan can request a reorganization of the payment plan in the event of cash flow difficulties.

4- SUSPENSION OF THE TAXATION OF NON-AFFECTED BENEFITS:

The taxation of unallocated profits for the financial years 2016 and following, provided for by the provisions of Article 15 of the Finance Act for 2020, is suspended.

Note: tax aid measures for the benefit of companies financially affected by the COVID 19 will be put in place at the time of the complementary finance law.

Angola

ANGOLA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: ANGOLA

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

10th

 Tax Online, INSS Manual

Electronic

Yes

N

Manual INSS submission closed till Lockdown has been lifted.

DEADLINE DATE

10th

METHOD

 Tax Online, INSS Manual

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

Yes

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Manual INSS submission closed till Lockdown has been lifted.

Presidential Decree No. 98/20, of 9/04, following the declaration of the State of Emergency, resulting from the World Pandemic (COVID-19), established a set of measures to support the economy and families.

Within the scope of social security, the following measures were approved for employers in the productive sector (companies) and for workers:

Deferral of the payment of the social security contribution of the employer (companies) is authorized – contribution of 8% of the total payroll – for the months of April, May and June 2020 -, which should be paid, respectively , until the 10th of May, June and July, so that these payments are made differently in six (6) monthly instalments for six (6) months, that is, from July to December 2020, without interest formation and maturity.

Private sector employers are obliged to transfer to the workers’ wages, adding to their wages, the value of the worker’s contribution to social security – discount of 3% of the worker’s wages – for the months of April, May and June 2020, in order to improve family income from wages.

Soon, we will disclose the mechanisms for the taxpayer to exercise the right to defer payment of social security contributions. Thank you very much for your attention.

 

BURUNDI

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: BURUNDI

Covid 19 Tax Relief Changes

None to date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Manual

Electronic

No

N

Yes – Will notify if any changes

DEADLINE DATE

15th

METHOD

Manual

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

N

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

Cameroon

CAMEROON

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: CAMEROON

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Manual

Manual

No

N

Yes – Will notify if any changes

DEADLINE DATE

15th

METHOD

Manual

PAYMENT

Manual

COVID 19 LOCKDOWN           (Y/N)

N

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

Measures taken in Cameroon by the Prime Minister as from the 30th of April 2020

 

  • The suspension for the second quarter of 2020 of general accounting audit, except in the event of suspicious tax behavior
  • The postponement of the deadline for filing Statistical and Fiscal Statements without penalties in the event of payment of the corresponding balance
  • The granting of additional deadline and deferred payment to companies directly affected by the crisis, suspending forced recovery measures against them
  • Support for companies’ treasury through the allocation of a special package of 25 billion FCFA for the clearance of VAT credits awaiting reimbursement
  • The postponement to September 30, 2020 of the deadline for payment of property tax for the financial year 2020
  • the total deductibility of donations and gifts made by companies for the fight against the COVID-19 pandemic during the determination of corporate tax
  • The suspension, for a period of three months, namely April, May and June, of on-the-spot audit by the National Social Insurance Fund (CNPS)
  • The cancellation of penalties for late payment of social security contributions due to the CNPS, by a justified request
  • The spread over three months of the payment of the social contributions debt for the months of April, May and June 2020, by a justified request
  • The continuation, for the next three months, namely from May to July, of the payment of family allowances to staff of companies unable to pay social security contributions or who have put their staff on technical leave due to the economic downturn in activity, in particular in catering, hotels, transport
  • The increase in the level of family allowances from 2,800 FCFA to 4,500 FCFA;
  • The 20% increase in the level of old pensions that did not benefit from the automatic revaluation that occurred as a result of the 2016 reform.
congo flag

CONGO BRAZZAVILLE

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: CONGO BRAZZAVILLE

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

10th

Manual

Electronic

Partial

N

Yes – Will notify if any changes

DEADLINE DATE

10th

METHOD

Manual

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

Partial

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

DRC Flag

DEMOCRATIC REPUBLIC OF CONGO 

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: DRC BRAZZAVILLE

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

10th

Manual

Electronic

Partial

N

Yes – Will notify if any changes

DEADLINE DATE

10th

METHOD

Manual

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

Partial

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

Egypt Flag

EGYPT 

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: EGYPT

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

10th

Manual

Electronic

N

N

Yes – Will notify if any changes

DEADLINE DATE

10th

METHOD

Manual

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

N

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

Equatorial Guinea

EQUITORIAL GUINEA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: EQUITORIAL GUINEA

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Manual

Manual

No

N

Yes – Will notify if any changes

DEADLINE DATE

15th

METHOD

Manual

PAYMENT

Manual

COVID 19 LOCKDOWN           (Y/N)

N

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

GABON

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: GABON

Covid 19 Tax Relief Changes

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Manual

Manual

Yes

N

Yes – Will notify if any changes

DEADLINE DATE

15th

METHOD

Manual

PAYMENT

Manual

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

150% reduction in business tax and
of the discharge tax
(ISL) small traders and
small service companies
to the person.
This provision is applicable
for fiscal year 2020 only;
It does not apply to companies that have already paid ISL and
Patent for fiscal year 2020;
Ø Form to be completed online at
the address: www.dgi.ga/form-covid,
accompanied by a copy of the summary location map of the business;
Ø A copy of the circuit sheet;
Ø A copy of the identity document
(CNI, Passport, Driving license, Residence permit)
 
2Corporate tax rebates
Corporate tax rebates
citizens who will preserve jobs, show solidarity and
exemplary in the situation of
unprecedented crisis we are going through
This provision is applicable
for tax debts relating to
years prior to 2020 and
those for fiscal year 2020;
• It also applies to
future tax deadlines;
• It covers all taxes and
taxes excluding those for
which the company is only a collector on behalf of the State
In the event of continued employment
Ø Form to be completed online at
the address: www.dgi.ga/form-covid,
accompanied by a copy of the summary location map of the business;
Ø Certificate of job retention
issued by the competent services
the Ministry of Labor;
Ø Copy of the applicant’s identity document or the legal representative of
the company (CNI, Passport, Permit
to drive, residence permit)
In the event of a financial donation
and / or material
Ø Form to be completed online at
the address: www.dgi.ga/form-covid,
accompanied by a copy of the summary location map of the business;
Ø Sheet or certificate issued by
the COVID team indicating the nature and
the value of the donation made.
Ø Copy of the identity document of the applicant or the legal representative of the company (CNI, Passport, Driver’s license, Residence permit)
3Tax exemption for exceptional bonuses paid to employees who will exercise their professional activity during the period of confinement.This provision is applicable to all businesses and only carries that on the Income Tax of Natural Persons (IRPP);Copy of the circuit sheet;
Ø Copy of the applicant’s identity document or the legal representative of
the company (CNI, Passport, Permit
to drive, residence permit)
 
4Extension of Monthly submissions from 15th  -30thNo Penalties and interest will be charged.  

GHANA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: GHANA

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Manual

Manual

Yes

Y

The Statutory bodies are working on getting us electronic receipts, since all payments were made online because of the lockdown. It may take time.”

DEADLINE DATE

15th

METHOD

Manual

PAYMENT

Manual

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

Y

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

The Statutory bodies are working on getting us electronic receipts, since all payments were made online because of the lockdown. It may take time.”

Message to Our Valued Clients on COVID-19

Valued Clients in view of the COVID-19 and the restrictions in movement, our offices in the affected areas will be closed for the period.

We kindly ask you to file your returns and pay taxes due through our emails and bank accounts respectively.

For all your enquiries on tax issues kindly contact GRA on Toll Free Number : 0-800-900-102.              

GRA SUPPORT TO TAXPAYERS DURING COVID – 19

GHANA REVENUE AUTHORITY (GRA)

SUPPORT TO TAXPAYERS DURING COVID – 19

The Ghana Revenue Authority (GRA) has put in place the following measures to ensure taxpayers fulfil their tax obligations during this period.

S/N

ACTIVITY

SUPPORT

1

FILING OF SELF-ASSESSMENT ESTIMATE RETURNS

Due date for filing of Self-Assessment returns which was March 2020 has been extended to April 30, 2020.  

2

FILING OF ANNUAL RETURNS COMPANY INCOME TAX (CIT)PERSONAL INCOME TAX (PIT)

Due date for filing is extended from 4 months to 6 months after the end of the basis year.   e.g. Annual returns for the year ending December 2019 due in April, 2020 is extended to June 30, 2020.    Companies that can file returns before the extension are encouraged to do so.  These companies will be classified as compliant and will be eligible for early Tax Clearance Certificate and Withholding Tax Exemption Certificate.  

3

ANNUAL TAX MONTH

The month of June will be the Annual Tax Month for 2020 instead of April, 2020.  

4

MONTHLY FILING OF RETURNS

Taxpayers are expected to file their monthly returns by the due dates using email addresses provided.  

5

PAYMENT OF TAXES

Taxpayers are encouraged to pay their taxes by SWIFT TRANSFERS.   Contact your local Tax Office for Bank details.  

6

WAIVER OF PENALTIES

Taxpayers who redeem all their outstanding debts due GRA by June 30, 2020, will be granted a remission of penalties on their principal debts.

7

CONTRIBUTIONS AND DONATIONS TO COVID-19

Donations and contributions toward fighting COVID-19 pandemic shall be:  Allowed as deductible expense.  

8

VEHICLE INCOME TAX (VIT)

Due date for sale of VIT Stickers for the 2nd quarter has been extended by one month, ending May 15, 2020.

 

Ivory Coast

IVORY COAST

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: IVORY COAST

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

10th

Tax Manual, CNPS 
Electronic 

Manual

No

N

Yes – Will notify if any changes (Currently due to COVID 19, administrations are doing the minimum
service)

DEADLINE DATE

10th

METHOD

Tax Manual, CNPS 
Electronic 

PAYMENT

Manual

COVID 19 LOCKDOWN           (Y/N)

N

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes (Currently due to COVID 19, administrations are doing the minimum
service)

Abidjan, April 07, 2020 – The minister’s chief of staff to the Prime Minister, in charge of the Budget and the State Portfolio, Adama Sall, announced suspensions of controls on tax and customs services, total and partial exemptions and deductions for the next three months in several sectors, to support them in the fight against Coronavirus.

He spoke at the daily press conference on the situation of Coronavirus disease (COVID-19), Tuesday April 07, 2020 in Abidjan.

Adama Sall indicated that the taxes on profits, the payment of the business tax, the synthetic tax, the contribution of employers, the flat-rate taxes of small tradesmen and craftsmen, the taxes on the income of debts and the taxes concerning the sectors of tourism and hospitality are suspended for three months (April, May and June).    

Likewise, the controls in terms of generality on the accounts, the controls that the tax and customs services carry out on paper, the unannounced and ad hoc controls are suspended for three months, both at the level of the tax and customs administration.            

Regarding total exemptions, he said that everything that is bank loan contracted by the health sector and import of equipment relating to the health sector (inputs) is exempt during the pandemic period.

In addition, the director of cabinet announced that with respect to partial exemptions (reduction of taxes), there will be a reduction of 25% at the level of the patent in the transport sector.             

According to him, for all companies that will have cash flow difficulties or who will have to face expenses related to the Coronavirus, the charges borne over this period will be deducted from their income taxes. 

KENYA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: KENYA

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

9th

Electronic 

Electronic 

Yes

N

Yes – Will notify if any changes 

DEADLINE DATE

9th

METHOD

Electronic

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

A Message from the Commissioner General

In these Tough Times, We are With you

New PAYE and VAT Rates in response to COVID-19

Taxes play a fundamental role in Kenya’s sovereignty. We significantly fund our national budget though Taxes. To mitigate the effects of COVID–19 to the Kenyan economy, the Government has proposed various measures including the following:

  • 100 % Tax Relief for persons earning up to Ksh 24,000
  • Reduction of Resident Corporate Income Tax rate from 30% to 25%
  • Reduction of Turnover Tax rate for SMEs from 3% to 1%
  • Reduction of Personal Income Tax top rate (PAYE) from 30% to 25%

Further to this, the Government has implemented the following measures:

  • Immediate reduction of VAT rate from 16% to 14%
  • Suspension of all listing for all persons including companies at Credit Reference Bureau (CRB)
  • Lowering of Central Bank Rate (CBR) to 7.2%
  • Lowering of Cash Reserve Ration (CRR) to 4.2%
  • Central Bank of Kenya to offer flexibility to banks on loans that were active as of March 2020 to maintain liquidity levels
  • Facilitating expedited payment of VAT Refunds by allocating an additional Ksh. 10B
  • Setting up a fund to which players in the Public and Private Sector are contributing in support of Government efforts

As the Country faces this global health challenge, all citizens are called upon to play their part. Therefore, we are encouraging all taxpayers to continue paying all taxes due to support the Government in provision of critical services. Taxpayers are required to determine correctly their tax liability and remit the same in a timely manner.

On its part, KRA will continue to support individuals and businesses in accessing our services to ensure all taxes are paid in a timely manner at this critical time. KRA will decisively handle any matter that pertains to deliberate non-payment of taxes. In the event that a taxpayer is not able to honour the agreed payment plan, it’s mandatory that the same is reviewed and agreed with our debt team.

KRA appreciates that taxpayers are required to provide proof of transaction in response to VAT inconsistency reports. Taxpayers are supposed to submit documents and in some instances, appear in person at our premises. This is not tenable in the current environment. To mitigate this, KRA has deferred the physical submission of documents and appearance before our teams. Taxpayers will be duly notified of when they can appear in person. In the interim, taxpayers are advised to submit evidence of transactions through callcentre@kra.go.ke

We are also encouraging taxpayers to access our tax services on our online platforms.

For Domestic Taxes and all frequently requested services, log on to https://itax.kra.go.ke/KRA-Portal/

For Customs related taxes, log on to iCMS (Integrated Customs Management Systems) and the Simba System.

For Supply Chain Management (SCM) or e-procurement, visit http://www.kra.go.ke/en/tender.

For additional support, call our Contact Centre on Tel: 020 4 999 9990711 099 999 or Email: callcentre@kra.go.ke

Yours sincerely,

Githii Mburu

Commissioner General, KRA

LESOTHO

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: LESOTHO

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Manual

Electronic 

Yes

N

Yes – Will notify if any changes 

DEADLINE DATE

15th

METHOD

Manual

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

TAX RELIEF MEASURES
Following an announcement by the Government of Lesotho to assist businesses with relief measures to mitigate the impact of COVID – 19 induced nationwide lockdown, there are a number of tax relief measures that have been introduced. The Tax Compliant Businesses will receive two forms of relief; namely, tax related relief measures and administrative relief measures.

THE TAX RELIEF MEASURES
These tax relief measures are largely underpinned by deferment; meaning that payments of specified taxes will be paid at a later date and spread out through 6 months and 8 months. The taxes covered under this relief measures are: Company Income Tax (CIT) Individuals Income Tax (IIT), Simplified Business Tax (SBT), Pay As You Earn (PAYE), and Value Added Tax (VAT). These tax relief measures will ease cash flow problems faced by businesses during the trying times.

COMPANY INCOME TAX (CIT)
Income Tax filing season will be extended to the end of September 2020

CIT Relief Measures extended to Large Clients/Taxpayers (Big Businesses)

  • For the first quarter instalment, 40% will be deferred and 60% paid at the end of June 2020,
  • For the second quarter instalment, 20% will be deferred and 80% paid at the end of September 2020, and
  • Deferred Amounts will be paid from the end of October 2020 and be spread out into 6 equal monthly instalments to the end of March 2021.

CIT Relief Measures extended to Medium and Small Clients/Taxpayers

  • Through the extension of the filing season to the end of September, 100% of year end filing season payment will be deferred;
  • For the second quarter instalment, 20% will be deferred and 80% paid at the end of September 2020, and
  • Deferred Amounts will be paid from the end of October 2020 and be spread out into 6 equal monthly instalments to the end of March 2021.

SIMPLIFIED BUSINESS TAXATION (SBT)
Non-essential businesses (public transport)

  • The SBT payable during the nationwide lockdown will be waived, no SBT payment will be made.

Essential services (small retail businesses)

No relief measures will be extended to this sector, the sector continued to operate during the nationwide lockdown. All SBT payments due for this sector should be made as per normal stipulated payment periods.

PAY AS YOU EARN (PAYE) AND VALUE ADDED TAX (VAT)
Non-essential businesses (closed businesses during the lockdown as per the Government Gazette)

  • April, May and June PAYE and VAT payments will be deferred,
  • Deferred Amounts will be paid from the end of July 2020 and be spread out into 8 equal monthly instalments to the end of March 2021.

Essential businesses

No relief measures for the businesses which were operating during the lockdown, filing and payment on PAYE and VAT should happen as per normal stipulated filing and payment periods.

ADMINISTRATIVE RELIEF MEASURES

Further to the tax relief measures, the Authority will facilitate measures which will assist Clients to meet their obligations with ease while promoting social distancing.

ENQUIRIES

All Advice/Service Centres will be closed during the national lockdown, however Clients will be able to make enquires through online platforms:
a) Online Chat on the LRA website;
b) Call Centre during normal working hours from Monday to Friday on the following numbers: (+266) 5221 5555 and
(+266) 2221 5555.
c) Email: info@lra.org.ls

REGISTRATION
Clients intending to supply essential supplies during COVID-19 crisis will be required to register online through the OBFC website; www.obfc.org.ls.

ISSUANCE OF TAX CLEARANCE CERTIFICATES
Tax Clearance Certificates will continue to be issued online through this link; https://eservices.lra.org.ls/etcc/public/

EXEMPTIONS AND REBATES
Goods imported for relief of COVID-19 disaster will be exempted from import VAT and import duties in terms of Section 6 (3)(a) & 1 (f)(i) of Schedule II of VAT Act No. 9 of 2001 and, Rebate Item 412.11 of Customs & Excise Act No.10 of 1982. The condition with this relief is that such goods should not be sold or disposed of to the parties not entitled to the relief, or removed from SACU member state without prior consultation or approval by the Commissioner General. Clients who will be importing from extra SACU will therefore be required to fill CE/MISC/3 and application for exemptions VAT forms, both available from LRA website on the following link; http://www.lra.org.ls/forms. The latter form will suffice for goods imported from intra SACU.

REFUNDS
Applications for refunds will be made through use of the following email; info@lra.org.ls. Refund payments will be expedited to enable the business community to get quick access to cash inflows while verifications by LRA will be made at a later date.

APPEALS
All internal processes relating to Objections and Appeals will be worked on by the Authority once the lockdown is lifted.

ADDITIONAL TAXES, PENALTY FEES AND STORAGE FEES WAIVER
Additional Taxes, Penalty fees and Storage fees accrued as a consequence of unavoidable effects of the lockdown will be waived.

EXPEDITED CLEARANCE OF GOODS
Clearance of all imported essential goods and goods imported for relief of COVID – 19 will be expedited.
For assistance contact: m.motloli@lra.org.ls or MA.Molise@lra.org.ls and l.lefielo@lra.org.ls.

NON – CONDUCT SERVICE CHANNELS
To promote social distancing to the extent possible, the Authority will make provisions for remote access service channels which will be used by Clients to access services.

PAYMENTS
Payment of import VAT and Customs Duties will be made at the banks and no cash will be accepted. Furthermore, Clients under the deferment facility will declare as such, provided their accounts were not in arrears at the time of national lockdown. Essential services Clients whose credit facility will have expired during the lockdown will be allowed to use the same facility until after lockdown for issuance of new facility letters.

SECTOR/INDUSTRY SPECIFIC MEASURES

Operational

Sector

Tax Type

Relief Measure/s

Hospitality

CIT & IIT

 

 

 

•  Quarter 1 instalment is deferred by 40% and 60% payable at the end of June 2020,

•  Quarter 2 instalment is deferred by 20% and 80% payable at the end of September 2020.

•  Q1 & Q2 deferred payments will be paid from end of October 2020 in 6 equal instalments until March 2021

Electricity and Gas (Large Taxpayers)

CIT & IIT

Financial and insurance activities

(Large Taxpayers)

CIT & IIT

Human health and social work

activates (Large Taxpayers)

CIT & IIT

Road Freight and logistics (Large Taxpayers)

CIT & IIT

Wholesaler, Supermarket,

Mini-supermarket, General Café, Greengrocer, Pharmaceutical and Medical Goods (Large Taxpayers)

CIT & IIT

Administrative and support service

activities (Private Security Services)

CIT & IIT

 

 

 

 

 

•  Filing season extended to end of September 2020

•  Quarter 2 instalment deferred by 20% and 80% payable at the end of October 2020.

•  Q1 & Q2 deferred payments will paid from October 2020 in 6 equal instalments up to the end of March 2021

Agriculture and fishing

CIT & IIT

Gas (Small and Medium)

CIT & IIT

Human health and social work

activates (Small and Medium)

CIT & IIT

Information and Communication

CIT & IIT

Manufacturing of Food

CIT & IIT

Road Freight and logistics (Small and Medium)

CIT & IIT

Water supply; sewerage, waste

management

CIT & IIT

Wholesaler, Supermarket,

Mini-supermarket, General Café, Greengrocer, Pharmaceutical and Medical Goods (Small and Medium)

CIT & IIT

Public administration and defense; compulsory social security

VAT & Customs Duties

•  Exemptions on goods imported for relief of COVID-19

Non-Operational

Hospitality (Small, Medium and Large)

VAT & PAYE

 

 

 

 

• Deferral of April, May, & June PAYE & VAT payments,

• Deferred payments will paid from end of July, and

• April, May & June arrears will be paid from July in 9 equal instalments to end of March 2021.

Arts, entertainment and recreation

VAT & PAYE

Construction (Small, Medium and Large)

VAT & PAYE

Education

VAT & PAYE

Other Manufacturing

(Small, Medium and Large)

VAT & PAYE

Mining and quarrying (Small, Medium and Large)

VAT & PAYE

Other sub-sectors in wholesale and retail trade not listed above

(Small, Medium and Large)

VAT & PAYE

Hospitality (Small and Medium)

CIT & IIT

 

 

• Filing season extended to end of September 2020

• Quarter 2 instalment deferred by 20% and 80% payable at the end of October 2020.

• Q1 & Q2 deferred payments will paid from October 2020 in 6 equal instalments up to the end of March 2021

Arts, entertainment and recreation

CIT & IIT

Construction (Small and Medium)

CIT & IIT

Education

CIT & IIT

Other Manufacturing (Small and Medium)

CIT & IIT

Mining and quarrying (Small and Medium)

CIT & IIT

Other sub-sectors in wholesale and retail trade not listed above (Small and Medium)

CIT & IIT

Hospitality (Large Taxpayers)

CIT & IIT

• Quarter 1 instalment is deferred by 40% and 60% payable at the end of June 2020,

• Quarter 2 instalment is deferred by 20% and 80% payable at the end of September 2020.

• Q1 & Q2 deferred payments will be paid from end of October 2020 in 6 equal

instalments until March 2021

Construction (Large Taxpayers)

CIT & IIT

Other Manufacturing (Large Taxpayers)

CIT & IIT

Mining and quarrying (Large Taxpayers)

CIT & IIT

Other sub-sectors in wholesale and

retail trade not listed above (Large Taxpayers)

CIT & IIT

Passenger Public Transport

SBT

• Remission of SBT payable during lockdown

LIBYA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: LIBYA

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

20th

Certified Cheque (Manual)

Manual

No

N

Yes – Will notify if any changes 

DEADLINE DATE

20th

METHOD

Certified Cheque (Manual)

PAYMENT

Manual

COVID 19 LOCKDOWN           (Y/N)

N

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

MALAWI

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: MALAWI

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

14th

Manual

Electronic

Partial

N

Yes – Will notify if any changes 

DEADLINE DATE

14th

METHOD

Manual

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

Partial

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

MAURITANIA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: MAURITANIA

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Electronic

Electronic

Yes

N

Yes – Will notify if any changes 

DEADLINE DATE

15th

METHOD

Electronic

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

MAURITIUS

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: MAURITIUS

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

20th

Electronic

Electronic

Yes

Lockdown extended to 04 May 2020

Yes – Will notify if any changes 

DEADLINE DATE

10th

METHOD

Manual

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

Lockdown extended to 04 May 2020

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

EXTENSION OF THE GOVERNMENT WAGE ASSISTANCE SCHEME AND THE SELF-EMPLOYED ASSISTANCE SCHEME

The Government of the Republic of Mauritius has decided to extend the following:

the Government Wage Assistance Scheme (GWAS) to cover the period 1st of April 2020 to 30th of April 2020, and the Self-Employed Assistance Scheme (SEAS) to cover the period 16th  of April 2020  to 30th of April 2020.

GOVERNMENT WAGE ASSISTANCE SCHEME (GWAS)

The aim of the Government Wage Assistance Scheme is to provide financial support to employees of the private sector who became technically unemployed during the COVID-19 lockdown/curfew period.

Since the COVID-19 lockdown period has been extended up to 04 May 2020, the Goverment has decided to extend the Scheme for the month of April 2020. A business will thus be eligible to receive an additional funding equivalent to one month’s basic wage bill for its employees drawing a monthly basic wage of up to Rs 50,000 subject to a cap of Rs 25,000 of assistance per employee.

An employer would be debarred from the Scheme if he has benefitted from funds under the Scheme and has not paid his employees for the months of March and April 2020 or he has laid off even one employee during the lockdown/curfew period. The Scheme is applicable in respect of Mauritians in full-time or part-time employment, and expatriate employees working in Mauritius.

For the Government Wage Assistance Scheme, employers will have to apply again because there could be changes in the number of employees/wage bill. A new online application form will be made available on MRA website: www.mra.mu soon.

SELF-EMPLOYED ASSISTANCE SCHEME (SEAS)

The Self-Employed Assistance Scheme gives financial support to the informal sector. Under the Scheme, eligible self-employed individuals were entitled to receive an amount of Rs 5,100 for the one-month period, 16th March 2020 to 15th April 2020.

For the fortnight 16th of April 2020 to 30th of April 2020, an additional amount of Rs 2,550 will be paid to the self-employed individuals.

For the Self-Employed Assistance Scheme, there is no need for a fresh application.

Payment regarding the extension of both GWAS and SEAS will be effected as from Thursday 23 April 2020.

For further information, applicants are kindly requested to visit the website of the MRA:

www.mra.mu or by calling on 207 6000.

MOZAMBIQUE

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: MOZAMBIQUE

Covid 19 Tax Relief Changes

None to date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

20th

Tax
Manual, INSS Electronic

Tax
Manual, INSS Electronic

Yes

N

Yes – Will notify if any changes 

DEADLINE DATE

20th

METHOD

Tax
Manual, INSS Electronic

PAYMENT

Tax
Manual, INSS Electronic

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

NIGERIA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: NIGERIA

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

10th

Tax
Manual, INSS Electronic

Manual

Yes

Y

Electronic
Submission via email can be done

DEADLINE DATE

10th

METHOD

Tax
Manual, INSS Electronic

PAYMENT

Manual

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

Y

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Electronic
Submission via email can be done

FIRS INLAND SERVICE

Dear Taxpayers 

As you are all aware, Nigeria has so far recorded more than thirty cases of the COVID-19 (Coronavirus). This global pandemic is already impacting social, economic and other activities across the world. In Nigeria, the Federal Government through its relevant agencies such as the Federal Ministry of Health and the National Centre for Disease Control (NCDC) is doing all it can to contain and minimize the spread of the virus in Nigeria and we are confident their efforts would be successful.

On our part at FIRS, we have launched our business continuity plan (BCP), and we are taking measures to ensure the safety and well-being of our staff, taxpayers, stakeholders and visitors.

As our key stakeholder, please note that while our offices remain open, we have taken concrete steps to support you during these challenging times, whilst minimizing any disruption to tax administration and taxpayer services. To this end, we wish to inform you that:

  1. The FIRS has various e-platforms for filing of tax returns, payment of taxes and application for Tax Clearance Certificates and we urge taxpayers to, as much as possible, utilise such e-platforms. This will not only relieve taxpayers of the need to physically visit tax offices for this purpose but also more efficient and timely delivery.
  2. Taxpayers are at liberty to engage with the FIRS, via electronic mail (e-mail), in line with the Finance Act, 2020. Taxpayers can also contact us on the FIRS Contact Centre on 0909 74444444 or 0909 71111111. If you still require visiting any of our offices, we ask that you adhere strictly to globally recommended social distancing rules and be aware that the following general hygiene practices will be applied:
  • All meetings with taxpayers are limited to no more than ten (10) people at a time.
  • All FIRS offices are being equipped with infrared temperature measuring devices. Staff, taxpayers and all visitors entering our premises will be screened with a temperature scanner at all entry points. Persons with temperatures higher than 37.5°C may be denied access to the facility. Please note that the screening will be conducted by trained personnel and without physical contact.
  • All FIRS offices have been equipped with hand sanitizers, and we expect taxpayers to make use of these ahead of engaging with our staff. We also have hand washing liquids and soaps in our restrooms.
  • Additional procedures have been put in place and will be utilized to ensure that all our offices and work surfaces are regularly cleaned and sanitized, using appropriate disinfectants recommended by the NCDC and the World Health Organization.
  • Our staff have also been provided with additional protective gear such as gloves and face masks where required. 

The Federal Government and the Central Bank of Nigeria have also issued various palliatives to cushion the effect of COVID-19 on the economy. The FIRS will require full cooperation and support from all our taxpayers in order to collect revenue that Government will utilise to continue to provide infrastructure, health services and other palliatives to all Nigerians.

On our part, we will continue to work with relevant agencies of Government to provide necessary reliefs to taxpayers to lessen the impact of this pandemic on businesses and other economic activities by taxpayers. To this end, we are offering the following palliatives to our taxpayers:

  1. The FIRS is extending the timeline for filing of value added tax and withholding tax to the last working day of the month, following the month of deduction.
  2. The due date for filing Companies Income Tax returns is hereby extended by one month.
  3. Tax payers already registered on e-filing platform are at liberty to submit all returns via efiling.firs.gov.ng, alternatively please submit your returns to: For:
  • Large taxpayers – oil & gas (Upstream) = ltoupstream@firs.gov.ng
  • Large taxpayers – oil & gas (Downstream) = ltodownstream@firs.gov.ng
  • Large taxpayers – oil & gas (Servicing) = ltoservicing@firs.gov.ng
  • Large taxpayers – non oil (financial) = ltononoilfinancial@firs.gov.ng
  • Large taxpayers – non oil (Manufacturing) = ltononoilmanufacturing@firs.gov.ng
  • Large taxpayers – Abuja= ltoabuja@firs.gov.ng
  • Large taxpayers – Kano= ltokano@firs.gov.ng
  • large taxpayers – Ibadan= ltoibadan@firs.gov.ng
  • Large taxpayers – Port Harcourt= ltoportharcourt@firs.gov.ng
  • All Medium taxpayers = mto@firs.gov.ng
  • All Small and Micro taxpayers = msto@firs.gov.ng
  • All Government Business taxpayers = mto@firs.gov.ng
  • j) All Stamp Duty taxpayers = stampduty@firs.gov.ng
  1. Taxpayers who wish to file their returns with the FIRS without an audited account can file same, provided that the relevant audited accounts are submitted unfailingly within two months after the revised due date of filing.
  2. The FIRS also intend to publish on its website, information requests for desk reviews and tax audits, and create a portal where such information can be uploaded to our database for online access review. 

RWANDA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: RWANDA

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Online

Online

Yes

Y

Yes – Will notify if any changes

DEADLINE DATE

15th

METHOD

Online

PAYMENT

Online

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

Y

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

SENEGAL

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: SENEGAL

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Electronic

Electronic

N

N

Yes – Will notify if any changes

DEADLINE DATE

15th

METHOD

Electronic

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

N

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

ON THE REPOSITORY FINANCIAL STATEMENTS FISCAL YEAR 2020

Due to the Covid-19 pandemic, the Directorate General of Taxes and Domains informs taxpayers under the Directorate of Large Enterprises (DGE) and the Directorate of Medium Enterprises (DME) that filing the fiscal year 2019, originally set for April 30, 2020, is postponed to June 30, 2020. For this deadline, an online deposit scheme will be set up taxpayers’ disposal.

However, this deferral does not apply to corporate tax returns (IS) and Income Tax (IR) whose subscription period remains maintained at April 30 2020, as well as the payment of the second instalment.

For more information, visit the DGID website

www.impotsetdomaines.gouv.sn or call the call centre on 818 00 11 11.

NB: the postponement to 15 July 2020 of all reporting and payment obligations remains valid for small and medium-sized enterprises (SMEs) whose figures business sectors do not exceed 100 million and companies operating in the hotels, restaurants, people transport, the press, hotels and restaurants, culture, education and agriculture.

REPUBLIC OF SENEGAL

One People – One Purpose – A Faith

MINISTRY OF FINANCE AND BUDGET

As part of the implementation of the tax measures of the Economic and social resilience, initiated by the President of the Republic, response to the Covid-19 pandemic, the Directorate General of Taxes and Domains (DGID) informs users that the measure of granting a deferred payment of taxes until July 15, 2020 is effective.

It concerns:

– individuals and small and medium-sized enterprises (SMEs), annual sales of less than or equal to $100 million CFA francs;

– companies operating in the sectors most affected by the Covid-19 pandemic, namely tourism, catering, hotels, transport of people, education, culture, agriculture and the press, regardless of their level of business cheating.

Deferred reporting and payment covers all taxes due from April to June 2020.

However, to facilitate the tracking of their transactions, an online deposit tax returns will soon be offered to users, who will be free to subscribe to it, without obligation to pay the corresponding payments July 15, 2020.

Businesses that are not subject to this deferred reporting and payment, particularly those who use tele-procedures, are required to subscribe their reporting and payment obligations within the required time frame.

Other tax measures will be communicated Specific.

REPUBLIC OF SENEGAL

One People – One Purpose – A Faith

MINISTRY OF FINANCE AND BUDGET

RELATED TO DEFERRED PAYMENT

DES IMPÔTS ET TAXES

For more information call 818 00 11 11 or visit the website

DGID: www.impotsetdomaines.gouv.sn.

SIERRE LEONE

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: SIERRE LEONE

Covid 19 Tax Relief Changes

None to date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Manual

Manual

N

N

Yes – Will notify if any changes

DEADLINE DATE

15th

METHOD

Manual

PAYMENT

Manual

COVID 19 LOCKDOWN           (Y/N)

N

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

SOUTH AFRICA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: SOUTH AFRICA

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

7th

Electronic

Electronic

Y

Lockdown extended to 30 April 2020

Yes – Will notify if any changes

DEADLINE DATE

7th

METHOD

Electronic

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

Lockdown Level 3 – extended to 30 June 2020

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

SOUTH SUDAN

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: SOUTH SUDAN

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Manual

Electronic

N

N

Yes – Will notify if any changes

DEADLINE DATE

15th

METHOD

Manual

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

N

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

ESWATINI (SWAZILAND)

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: ESWATINI – SWAZILAND

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

14th

Electronic

Electronic

Y

N

Yes – Will notify if any changes

DEADLINE DATE

14th

METHOD

Electronic

PAYMENT

Electronic

COVID 19 LOCKDOWN           (Y/N)

Y

ALTERNATIVE MEASURES / DEADLINES AMENDED (Y/N)

No

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

Yes – Will notify if any changes

IMPLEMENTATION OF MEASURES TO ASSSIST TAXPAYERS DURING THE COVID-19 PERIOD

Further to the statement issued by the Minister of Finance on the 23rd of March 2020 titled “Measures to be taken following the national emergency declaration”, the following guidelines are hereby issued to add clarity for the benefit of taxpayers:

Provisional Tax.

This refers to Provisional Tax payments for the periods June 2020 and December 2020.

The Commissioner General will issue estimates for Provisional Tax based on previous year financial performance, as per the standard practice; however, taxpayers are still expected to make their own estimates informed by the latest financial performance outlook and forward them to the Commissioner General together with payment (where applicable).

Taxpayer are still expected to present reasonable estimates for the projected performance of their businesses. The SRA reserves the right to call for more information and conduct other activities to verify the declarations.

Filing of annual Income Tax returns.

This relates to filing for the 2020 tax year.

Tax returns for prior years will not qualify under this concession.

The extension of returns filing deadlines by three months before penalties kick in implies the following:

Category

Filing date

Extension of time before penalties kick in.

Non-VAT registered taxpayers

31 October 2020

31 January 2021

Individuals

30 November 2020

28 February 2021

Large Taxpayers (LTPs) & VAT registered taxpayers

30 December 2020

31 March 2021

Taxpayers with 31 December year ends

30 April 2021

30 June 2021

Taxpayers in a position to file early (in terms of the current filing dates) are most welcome to do so.

Payment arrangements for Income Tax relating to 2019 tax year.

Debt arrangements for such debts are only going to be considered on a case by case basis upon submission of cash flow constraints.

Old debts for all tax types excluding Customs duties.

Taxpayers are encouraged to pay in full the principal portion of their old debt with effect from 1 April up to 30 September 2020.

Penalties and interest that have already accrued to such old debt shall be waived on condition the principal amount is settled in full by the end of September, 2020.

For more information, please contact the SRA on info@sra.org.sz or call 2406 4050.

COVID-19 GUIDELINE SME’S E90 MILLION RELIEF

This guideline is issued following the Honourable Prime Minister’s statement announcing the E90 million relief fund for businesses with a turnover of up to E8 million. It is to provide clarity on how the SRA will administer this arrangement.

The relief will be in the form of a refund of Company/Business tax paid in the tax year 2019, which ended 30 June 2019. This shall be effected on a month-by-month basis at 25% for each month completed under the government pronounced lockdown, limited to 100% of the tax paid in tax year 2019. This means those taxpayers who declared losses or submitted nil returns DO NOT qualify.

Taxpayers who qualify for this intervention may apply to the SRA for consideration under the COVID-19 tax relief.

Qualification Criteria

  1. The business (Including sole traders) must have a turnover of E8 million or less, based on it’s 2019 submissions.
  2. The taxpayer must have been compliant with all legal requirements under all tax types with regards to filing and payments as detailed below:

Submission of returns

  • Income tax – All returns due up to December 2019
  • VAT – Up to February 2020.
  • PAYE – Up to February 2020.
  • Filing extension – Only late submissions with pre-approved filing extensions will be
  • considered as on time.
  • On time submission of Excise returns. The above should have been submitted on time that is on or before the due date.

Payment

  • Taxpayers should be up to date with payments for all tax types
  • Taxpayers on debt arrangements – Only arrangements for debts emanating from audits will be considered on condition arrangements have been honoured as at 1 April 2020.

NB: – Returns and payment compliance for VAT and PAYE should be up to a month before the Relief Request month, e.g. for April requests, the taxpayer’s compliance should be up to February 2020; May up to March 2020; and so forth.

– Those with Customs Compliance issues/debts will not qualify

  1. Taxpayer should have retained permanent employees with at least half pay for the months claimed and must provide proof of same, such as a P.A.Y.E return indicating salaries paid and taxes deducted.
  2. Application for this relief shall be done through filling in the COVID 19 tax relief request form, which will be made available on the SRA website and submitting this form together with the supporting documentation to info@sra.org.sz.

NO PHYSICAL SUBMISSIONS WILL BE ACCEPTED.

  1. Application Requirements include
  • Correctly filled COVID 19 tax relief request Form
  • COVID 19 impact evidence – Taxpayers should submit together with the request form, supporting evidence that demonstrate the effect of the COVID situation on the business starting from April 2020 and subsequent months.
  • Payroll schedules for January 2020 and each month after that up to the date at which the application for relief is made (as evidence for retention and payment of employees).
  • Applications will be considered at the end of each completed calendar month with April 2020 being the 1st month.
  • All requests must be submitted by the 7th of the subsequent month, starting on the 7th May.
  1. Refunds Payment by SRA
  • Qualifying taxpayers will be paid/ refunded by the end of the month on which the request was received (provided the request was submitted on time and in full).

TANZANIA

TAX PAYMENT SUMMARY
MONTH: MARCH 2020
COUNTRY: TANZANIA

Covid 19 Tax Relief Changes

None to Date

DEADLINE DATE

METHOD

PAYMENT

COVID 19 LOCKDOWN           (Y/N)

ALTERNATIVE MEASURES/DEADLINES AMENDED (Y/N)

Can Submissions Still Be Done (Y/N) If N – provide Contingency plan

15th

Electronic 
Tax SS Manual